HS集团应收账款内部控制研究

发布时间：2018-04-05 04:13

本文选题：应收账款　切入点：风险导向　出处：《天津商业大学》2014年硕士论文

【摘要】：应收账款是企业采用赊销方式销售商品或提供劳务而应向顾客收取的款项，是企业营运资金管理的重要环节，在激烈竞争的市场经济中，正确运用赊销，加强应收账款的管理显得非常重要。自2012年下半年以来，随着中国经济下行态势的持续，煤炭产品供大于求,煤矿企业产品销售不畅,货款回收受阻,拖欠货款的情况与日俱增,应收账款居高不下,已严重影响着企业的生产经营和职工生活，生存和发展成为了企业需要解决的第一要事。本文就HS集团应收账款为研究对象，通过在企业工作的6个月时间中充分的调研，研究HS集团应收账款居高不下的真正原因，，通过对问题的研究，分析出近三年HS集团应收账款变化的趋势，通过同行业的对比，了解到问题是由内外因共同造成，不仅是市场低迷的影响，更有自身管理漏洞的缺陷。从而确定了利用风险导向的应收账款内控制度来构建HS集团的应收账款内部控制管理体系，进而控制应收账款规模。具体措施借鉴了国内外学术界近些年对应收账款的研究，从事前事中事后三个时间段为节点，分析各个时间段企业应该如何去控制自己的应收账款，利用应收账款再融资等手段，减少企业的融资难度，再通过各项监督与管理为HS集团打造出属于自己的应收账款管理体系，帮助企业在经济低迷的情况下迅速走出低谷，赢得先机。
[Abstract]:Accounts receivable is the amount that enterprises should collect from customers by selling goods or providing services on credit. It is an important link in the management of working capital. In the fierce market economy, credit is used correctly.It is very important to strengthen the management of accounts receivable.Since the second half of 2012, with the continuing downward trend of China's economy, the supply of coal products has exceeded demand, the products of coal mining enterprises have been in trouble, the recovery of loans has been blocked, the situation of overdue payment has been increasing day by day, and accounts receivable have remained high.Has seriously affected the production and operation of enterprises and the life of workers, survival and development has become the first important thing that enterprises need to solve.In this paper, the HS Group accounts receivable as the research object, through the work in the enterprise for 6 months of full investigation, the real cause of the HS Group accounts receivable high, through the study of the problem,This paper analyzes the changing trend of the accounts receivable of HS Group in recent three years, and through the comparison of the same industry, finds out that the problem is caused by both internal and external causes, which is not only the influence of the market downturn, but also the defect of its own management loophole.Thus, the internal control system of accounts receivable based on risk is determined to construct the internal control system of accounts receivable of HS Group, and then to control the scale of accounts receivable.The specific measures draw lessons from the domestic and foreign academic research on accounts receivable in recent years, engaged in the previous and subsequent three time periods as the node, analysis of each time period enterprises should control their own accounts receivable,By means of refinancing accounts receivable and other means to reduce the financing difficulty of enterprises, and then through various supervision and management to create their own accounts receivable management system for HS Group, to help enterprises in the economic downturn to quickly get out of the trough,Win the first chance.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.21

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